Regulation refer to 20 10 106 2011 stipulates that cars those falling under heading 8703 of the CN

Accounting services / accountancy / bookkeeping service / Buchhaltung scoreboard doo "" Deduction of VAT on the purchase of multi-purpose vehicles
VAT payers have an interest deduct input VAT on the purchase of vehicles and related costs. In order to exploit the possibility of deduction japanese multinational corporation of input VAT on vehicles are in some cases properly processed. For example, off-road vehicles, these vehicles SUVs and vans have different rearranged luggage space so that these vehicles japanese multinational corporation are considered commercial vehicles (sheet instead of windows, partition network between freight and passenger space, etc..).
Regulation refer to 20 10 106 2011 stipulates that cars those falling under heading 8703 of the CN group combined nomenclature. From passenger cars, the deduction of input VAT is not possible. For the classification of goods in the tariff groups should be used Explanatory Notes.
Without a doubt, all of these provisions to minutely japanese multinational corporation familiar with the sellers of vehicles. For the taxpayer, it is important to be aware of the limitations on the deductibility of VAT and effects before buying the vehicle properly consider.
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